Adobe Stock 352977326

Mandatory digital clocking in and out: what changes and how it affects companies

Marta Moscardó Feb 18, 2026

New digital time tracking model and reinforcement of labor compliance

The way Spanish companies manage working time recording is facing a significant change. The Government has announced a regulatory amendment that goes beyond the framework in force since 2019 and moves toward an exclusively digital time-tracking model, with a higher level of control and access by the Administration.

This measure forms part of a broader strategy to modernize labor relations and strengthen the effective monitoring of working time, particularly regarding the performance and compensation of overtime hours.

What changes compared to the current situation?

To date, the regulations allow working time records to be maintained through various systems — paper, spreadsheets, or digital tools — provided that they are objective, reliable, accessible, and retained for a minimum period of four years.

The announced reform introduces a substantial change: working time recording must be carried out through digital systems that guarantee data integrity, traceability, and verifiability. In practical terms, this implies a transition from “manual” or easily modifiable models to solutions that more robustly evidence the actual working time performed.

If the proposed model is implemented, the time-tracking system must reflect, in chronological and precise form:

  • Start and end time of the working day.
  • Breaks and periods not considered effective working time.
  • Overtime hours, where applicable.
  • A traceable record, with modification controls and evidence of changes.

As a result, paper-based records or Excel spreadsheets may no longer be considered sufficient for compliance purposes, as they do not in themselves guarantee the immutability and traceability required under the new approach.

Access to records and administrative control

One of the most relevant aspects of the new model is access to the recorded information. Digital time-tracking systems must allow direct consultation of the data by the Labour Inspectorate and the Social Security authorities, thereby facilitating verification and compliance monitoring.

Likewise, employees will have the right to access their own working time records, as will employee representatives where applicable. This accessibility does not imply a loss of control for the company, but rather the obligation to ensure that records are available without the need for additional formalities or subsequent reconstruction.

The objective is to prevent irregular practices such as the ex post preparation of records or the discretionary manipulation of time data.

What is the real purpose of this measure?

The mandatory nature of digital time-tracking should not be interpreted as a mere technological change. Its purpose is to strengthen the value of time records as a compliance tool and as objective evidence in the event of labor disputes.

The main objectives of this measure include:

  • Enhancing transparency in the management of working hours.
  • Ensuring that every hour worked is recorded objectively and verifiably.
  • Facilitating inspection activities, reducing verification times and disputes regarding the validity of records.
  • Preventing fraud associated with undeclared or uncompensated overtime.
  • Providing greater legal certainty for both companies and employees.

In this way, working time recording ceases to be viewed as a mere formal requirement and becomes an effective compliance and control tool.

When will it enter into force?

At present, the regulation that will govern mandatory digital time-tracking is still under legislative processing and must be approved by Royal Decree. Although an entry into force in 2026 was initially indicated, the final timeline will depend on the progress of the legislative process and its publication in the Official State Gazette (Boletín Oficial del Estado).

Once published, the obligation will become enforceable after the corresponding statutory period — typically 20 days — although it is foreseeable that the final text will include transitional adaptation periods for companies.

In any event, it should be noted that failure to comply with the obligation to record working time constitutes a serious infringement under the Law on Infringements and Sanctions in the Social Order (LISOS), which may entail significant financial penalties.

What should companies do now?

In light of this scenario, companies are advised to begin preparing in advance by:

  • Reviewing their current time-control systems.
  • Implementing or updating digital solutions that ensure traceability and immutability of records.
  • Training Human Resources and Administration teams.
  • Properly informing employees about the new time-tracking system and how it operates.

Anticipation will help minimize risks and avoid rushed adjustments once the regulation definitively enters into force.

In summary

The implementation of mandatory digital time-tracking represents a significant change in the management of working time. It is not merely a technological requirement, but a reform aimed at strengthening transparency, effective control of working hours, and compliance with labor regulations.

For companies, addressing this change in a planned and proactive manner will be key to avoiding sanctions, improving internal organization, and adapting to an increasingly digitalized and supervised labor environment.

Do you have any questions?
Baker Tilly International:
$6.8 bn
worldwide revenue
147
territories
754
offices
50,400
people
Baker Tilly newsletter
Find out about the latest developments that could affect your business
Subscribe here